【摘要】：近年來(lái),相關(guān)研究發(fā)現(xiàn)地理區(qū)位特征是影響經(jīng)濟(jì)主體行為決策及其后果的重要因素。在審計(jì)實(shí)踐中,有些上市公司傾向于聘請(qǐng)地理鄰近的本地會(huì)計(jì)師事務(wù)所提供審計(jì)服務(wù),而有些上市公司卻喜歡"舍近求遠(yuǎn)"聘請(qǐng)外地會(huì)計(jì)師事務(wù)所提供審計(jì)服務(wù)。這個(gè)現(xiàn)象說(shuō)明,審計(jì)師的地理區(qū)位特征很可能是影響上市公司與審計(jì)師間交互行為的一個(gè)重要潛在因素�；诳蛻艄緯�(huì)計(jì)穩(wěn)健性的視角,以地理經(jīng)濟(jì)學(xué)相關(guān)理論為支撐,探討審計(jì)師的地理區(qū)位特征對(duì)審計(jì)師審計(jì)行為的影響,進(jìn)而檢驗(yàn)對(duì)客戶公司會(huì)計(jì)穩(wěn)健性的影響。綜合考慮中國(guó)關(guān)系型社會(huì)和法制不健全的轉(zhuǎn)型經(jīng)濟(jì)背景,研究審計(jì)師與客戶公司間地理距離對(duì)客戶公司會(huì)計(jì)穩(wěn)健性的影響。利用2004年至2014年中國(guó)A股上市公司的13 624個(gè)年度觀察數(shù)據(jù)為研究樣本,使用OLS、工具變量的2SLS、Petersen所采用的穩(wěn)健回歸等多元回歸分析方法進(jìn)行實(shí)證檢驗(yàn)。研究結(jié)果表明,(1)審計(jì)師-客戶公司地理距離越近,客戶公司的會(huì)計(jì)穩(wěn)健性越低,即地理鄰近性降低了客戶公司的會(huì)計(jì)穩(wěn)健性;(2)與國(guó)際四大相比,非國(guó)際四大審計(jì)師與客戶公司間的地理鄰近性對(duì)客戶公司會(huì)計(jì)穩(wěn)健性的消極影響顯著更強(qiáng);(3)相對(duì)于監(jiān)管強(qiáng)度高的地區(qū),審計(jì)師-客戶公司的地理鄰近性對(duì)會(huì)計(jì)穩(wěn)健性的消極影響在監(jiān)管強(qiáng)度低的地區(qū)表現(xiàn)得更強(qiáng)。此外,對(duì)內(nèi)生性、計(jì)量估計(jì)模型、主要變量度量方法和樣本篩選等問(wèn)題進(jìn)行的穩(wěn)健性檢驗(yàn)結(jié)果表明,上述研究結(jié)論穩(wěn)健成立。審計(jì)師的地理鄰近性會(huì)降低客戶公司的會(huì)計(jì)穩(wěn)健性,因?yàn)榈乩磬徑詴?huì)特別損害會(huì)計(jì)穩(wěn)健性所依賴的外部審計(jì)的獨(dú)立性,而良好的審計(jì)師聲譽(yù)和外部監(jiān)管環(huán)境則有利于在一定程度上緩解審計(jì)師的地理鄰近性對(duì)客戶公司會(huì)計(jì)穩(wěn)健性的不利影響。相關(guān)結(jié)果加深了對(duì)審計(jì)師行為動(dòng)機(jī)及其后果的理解,對(duì)審計(jì)師在審計(jì)本地客戶時(shí)加強(qiáng)獨(dú)立性、監(jiān)管機(jī)構(gòu)加強(qiáng)針對(duì)性的監(jiān)管以及完善各種內(nèi)外部治理機(jī)制都具有重要的政策啟示意義。
[Abstract]:In recent years, relevant studies have found that geographical location is an important factor that affects economic subjects' behavior decision and its consequences. In audit practice, some listed companies tend to employ local accounting firms with geographical proximity to provide audit services, while some listed companies prefer to hire foreign accounting firms to provide audit services. This phenomenon suggests that the geographical location of auditors may be an important potential factor affecting the interaction between listed companies and auditors. Based on the perspective of accounting conservatism of customer company, this paper discusses the influence of auditor's geographical location on auditor's audit behavior, and then tests the influence of auditor's accounting conservatism on customer's accounting conservatism. Considering the economic background of China's relationship society and imperfect legal system, this paper studies the influence of the geographical distance between auditor and client company on the accounting conservatism of customer company. Using 13,624 annual observation data of Chinese A-share listed companies from 2004 to 2014 as the research sample, using the robust regression and other multiple regression analysis method used by OLS and the tool variable 2SLSN Petersen. The results show that (1) the closer the geographic distance between auditor and customer, the lower the accounting conservatism of client companies, that is, geographical proximity reduces the accounting conservatism of client companies; (2) compared with the four major companies in the world, The geographical proximity between non-international auditors and client firms has significantly more negative impact on accounting conservatism of client companies; (3) relative to regions with high regulatory intensity, The negative impact of auditors-client firms' geographical proximity on accounting conservatism is stronger in less regulated areas. In addition, the robustness test results of endogeneity, econometric estimation model, main variable measurement methods and sample selection show that the above conclusions are robust. Auditors' geographical proximity reduces the accounting conservatism of client companies, because geographical proximity particularly undermines the independence of the external audit on which accounting conservatism depends. Good auditor reputation and external regulatory environment will help to alleviate the adverse impact of auditors' geographical proximity on the accounting conservatism of client companies to a certain extent. The results enhance the understanding of the auditor's motivation and its consequences, and enhance the auditor's independence in auditing local clients. It is of great significance for regulators to strengthen targeted supervision and perfect various internal and external governance mechanisms.
【作者單位】： 廈門大學(xué)管理學(xué)院;
【基金】：國(guó)家自然科學(xué)基金(71202061,71572160)~~
【分類號(hào)】：F275

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